Organised VAT fraud: features, magnitude, policy perspectives
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Cited by:
- Stiller, Wojciech & Heinemann, Marwin, 2024. "Do more harm than good? The optional reverse charge mechanism against cross-border tax fraud," The Quarterly Review of Economics and Finance, Elsevier, vol. 95(C), pages 61-84.
- Gent Jusufi & Mahmutaj Lura Rexhepi & Gentina Jusufi & Nora Jusufi, 2021. "Kosovo’s International Trade: Balance of Trade," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 1, September.
- Thiess Buettner & Annalisa Tassi, 2023. "VAT fraud and reverse charge: empirical evidence from VAT return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(3), pages 849-878, June.
- Jon Bakija & Ivan Badinski, 2014. "Evidence on the Responsiveness of Export-Related VAT Evasion to VAT Rates in the EU," Department of Economics Working Papers 2014-06, Department of Economics, Williams College.
- Olga Palczewska, 2016. "Value Added Tax in Poland – Basis of Functioning and its Efficiency," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 2(4), pages 405-416, October.
- Lapinskas, Arunas & Makhova, Larisa & Haikin, Mark & Troyanskaya, Marija & Mutalimov, Verdi, 2023. "Longevity of EU membership and VAT practices: Dependencies, Contradictions And Implications," Journal of Policy Modeling, Elsevier, vol. 45(3), pages 630-643.
- Anna Kowal & Grzegorz Przekota, 2021. "VAT Efficiency—A Discussion on the VAT System in the European Union," Sustainability, MDPI, vol. 13(9), pages 1-16, April.
- Silvia Fedeli & Luisa Giuriato, 2023. "Value added tax non‐compliance in the car market," Fiscal Studies, John Wiley & Sons, vol. 44(1), pages 85-104, March.
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More about this item
Keywords
VAT; tax evasion; fraud;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2011-11-21 (Accounting and Auditing)
- NEP-EEC-2011-11-21 (European Economics)
- NEP-IUE-2011-11-21 (Informal and Underground Economics)
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